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Article
Earnings management and government restrictions on outward foreign direct investment: evidence from Taiwanese firms
This study examines whether firms engage in earnings management to overcome government policies on limiting outward foreign direct investment (FDI), and whether their earnings-management behavior is aligned wi...
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Article
Do internal controls improve operating efficiency of universities?
Improving operating efficiency is one objective of internal controls (IC). This paper investigates the relationship between IC implementation and operating efficiency of universities. Using data from questionn...
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Article
Determinants and performance effects of management consultancy adoption in listed Chinese companies
As China seriously lacks trained and experienced personnel at its current stage of development, management consultancy may be adopted as an economical solution to improve efficiency and performance. However, a...
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Non-audit service and auditor independence: an examination of the Procomp effect
This paper examines whether non-audit service provision impairs auditor independence, and whether the degree of auditor independence in Taiwan changed in the wake of the 2004 Procomp scandal. The auditors invo...